Summary
Samenvatting Eerste hulp bij OAT
- Course
- Institution
Een handige samenvatting welke je kan gebruiken als handleiding ten behoeve van de voorbereiding voor OAT
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By: winstonvanwelie • 3 weeks ago
By: elisasanova • 1 year ago
By: luukbrinkhoff • 1 year ago
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daphnevandelangenberg
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SAMENVATTING OAT 2021/2022A&A
ICAIS
EV
1
Daphne van de Langenberg
,Inhoud
A&A........................................................................................................................................................4
Initiële CBO.........................................................................................................................................4
Risico analyse.....................................................................................................................................5
Controleplan.......................................................................................................................................6
VGBA/VIO...........................................................................................................................................7
Continuïteit.......................................................................................................................................10
Fraude..............................................................................................................................................12
WWFT...............................................................................................................................................14
Opdrachtaanvaarding.......................................................................................................................16
Gebeurtenissen na balansdatum......................................................................................................17
NBA alert 42 Coronavirus op accountantswerkzaamheden.............................................................18
Controleverklaring............................................................................................................................20
Overig...............................................................................................................................................21
ICAIS.....................................................................................................................................................22
AO beschrijving.................................................................................................................................22
Typologie + aanknopingspunten + attentiepunten.......................................................................22
Randvoorwaarden........................................................................................................................23
Begrotingen & tariefbepalingen...................................................................................................23
Richtlijnen.....................................................................................................................................25
Automatisering.............................................................................................................................25
Managementinformatie...............................................................................................................26
COSO................................................................................................................................................28
KSF’s + KPI’s......................................................................................................................................35
Application controls + General IT Controls.......................................................................................36
Application controls......................................................................................................................36
IT General Controls.......................................................................................................................37
Procesbeschrijving............................................................................................................................39
IT.......................................................................................................................................................40
Kwaliteit............................................................................................................................................42
EV.........................................................................................................................................................45
Belastingen.......................................................................................................................................45
Activeringsvoorwaarden activa posten.............................................................................................47
Voorraad.......................................................................................................................................47
IMVA.............................................................................................................................................47
2
Daphne van de Langenberg
, Kasstroomoverzicht..........................................................................................................................49
Consolidatie......................................................................................................................................50
Deelneming......................................................................................................................................50
Ratio-analyse....................................................................................................................................51
Earnings management......................................................................................................................52
Bijzondere waardevermindering......................................................................................................53
Vreemde valuta................................................................................................................................54
Stelselwijziging, schattingswijzigingen en foutherstel......................................................................55
Stelselwijziging..............................................................................................................................55
Schattingswijziging........................................................................................................................55
Foutherstel...................................................................................................................................55
Overige onderwerpen.......................................................................................................................56
Voorzieningen...............................................................................................................................56
Leasing..........................................................................................................................................56
Wettelijke reserve........................................................................................................................56
Conceptueel framework...............................................................................................................56
Bestuursverslag............................................................................................................................57
Verwerking gebeurtenissen na balansdatum...............................................................................57
Openbaarmaking..........................................................................................................................57
Gebonden en vrij eigen vermogen...............................................................................................57
403-verklaring...............................................................................................................................58
Kapitaalbescherming....................................................................................................................58
Overig...........................................................................................................................................58
3
Daphne van de Langenberg
, A&A
Initiële CBO
Toets plan: Het maken van een cijferanalyse. Afwerken van controlebevindingen met frauduleuze
en/of witwas-elementen
Opzet vraag: Voor twee posten een cijferanalyse uitvoeren; vaak 1 balanspost en 1 W&V post
In de motivatie het volgende betrekken:
- De grootte van de post;
Balanspost: grootte ten opzichte van het balanstotaal en/of groeps-/eigen vermogen
Of vorderingen betreft % van de totale vlottende activa
W&V post: grootte ten opzichte van de omzet en/of (bruto) bedrijfsresultaat en/of
resultaat voor belastingen
Netto-omzet: betreft een groot bedrag, is de belangrijkste post van de
jaarrekening en is de grootste post in de W&V
Materieel of diepgaand van belang vaak diepgaand
- De kenmerken van de post;
Vergelijking met voorgaand jaar; post is zoveel % gestegen of gedaald
Is de stijging/daling in lijn met andere posten en/of casus specifieke elementen
Let hierbij op eventuele tendenties in de casus voor flatteren of deflatteren
bijvoorbeeld overname
Potentiële risicogebieden, grondslagen van waarderingen en resultaatbepaling
- De controleaspecten (waaronder begrepen de beweringen over de posten) NVCOS
315.A129 pagina 752
Omzet: volledigheid
Kosten: nauwkeurigheid
Personeelslasten: voorkomen +
nauwkeurigheid
Debet: nauwkeurigheid
MVA: bestaan + waardering + eigendom
IMVA: bestaan + waardering
Voorraad: bestaan + waardering +
eigendom + rechten & verplichtingen
Vordering: bestaan + waardering
Credit: volledigheid
Crediteuren: bestaan + rechten & verplichtingen
Altijd presentatie & toelichting
Bij een tendentie klapt de primaire controledoelstelling om
Debet – balans nauwkeurigheid Credit – balans volledigheid
Het bedrijf wil de bezittingen zo hoog mogelijk Het bedrijf wil de schulden zo laag mogelijk
weergeven. Hierbij controleert de accountant of weergeven. Hierbij controleert de accountant of
hier niet minder had moeten staan. hier niet meer had moeten staan.
Debet – W&V nauwkeurigheid Credit – W&V volledigheid
Het bedrijf wil de kosten zo hoog mogelijk Het bedrijf wil de opbrengsten zo laag mogelijk
4
Daphne van de Langenberg
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